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  • Commentaries
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Calcutta High Court Case Commentaries

Commission Classification under Section 194H: Insights from Hutchison Telecom East Ltd. v. CIT

Commission Classification under Section 194H: Insights from Hutchison Telecom East Ltd. v. CIT

Date: May 13, 2015
Commission Classification under Section 194H: Insights from Hutchison Telecom East Ltd. v. Commissioner of Income Tax Introduction The case of Hutchison Telecom East Ltd. v. Commissioner of Income...
Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India

Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India

Date: May 5, 2015
Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India Introduction The case of Rajaram Bohra v. Union Of India & Ors. adjudicated by the Calcutta...
C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A

C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A

Date: Apr 25, 2015
C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A Introduction The case of C.I.T., Kolkata-Iii, Kolkata v. M/S Britannia Industries...
Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act

Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act

Date: Apr 21, 2015
Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act Introduction The case of Commissioner Of Income Tax, Kolkata-X, Kolkata v. Smt. Mina Deogun is a...
Calcutta High Court Clarifies Compensation Assessment under Section 163-A of the Motor Vehicles Act

Calcutta High Court Clarifies Compensation Assessment under Section 163-A of the Motor Vehicles Act

Date: Mar 14, 2015
Calcutta High Court Clarifies Compensation Assessment under Section 163-A of the Motor Vehicles Act Introduction The case of United India Insurance Co. Ltd. v. Shri Buro Mahara And Others adjudicated...
Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers

Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers

Date: Mar 11, 2015
Calcutta High Court Upholds Broad Interpretation of Section 8 of the West Bengal Land Reforms Act, Allowing Preemption on Complete Share Transfers Introduction The case of Sk. Sajhan Ali & Ors. v....
Limits on Section 263 of the Income Tax Act: Ensuring Proper Application by Revenue Authorities

Limits on Section 263 of the Income Tax Act: Ensuring Proper Application by Revenue Authorities

Date: Jan 22, 2015
Limits on Section 263 of the Income Tax Act: Ensuring Proper Application by Revenue Authorities Introduction The case of Commissioner Of Income Tax, Central-I, Kolkata v. Maithan International...
Non-Equivalence of Open University Ph.D Degrees for Principal Appointments: Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors.

Non-Equivalence of Open University Ph.D Degrees for Principal Appointments: Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors.

Date: Dec 25, 2014
Non-Equivalence of Open University Ph.D Degrees for Principal Appointments: Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors. Introduction The case of Dr. Abdul Motin v. Dr. Manisankar Maiti & Ors....
Calcutta High Court Establishes Strict Criteria for Investor Qualification under Bilateral Investment Treaty Arbitration

Calcutta High Court Establishes Strict Criteria for Investor Qualification under Bilateral Investment Treaty Arbitration

Date: Sep 30, 2014
Calcutta High Court Establishes Strict Criteria for Investor Qualification under Bilateral Investment Treaty Arbitration Introduction In the landmark case of The Board Of Trustees Of The Port Of...
Enhanced Transparency and Just Compensation in Land Acquisition: Insights from Smt. Arati Das v. Collector

Enhanced Transparency and Just Compensation in Land Acquisition: Insights from Smt. Arati Das v. Collector

Date: Sep 26, 2014
Enhanced Transparency and Just Compensation in Land Acquisition: Insights from Smt. Arati Das v. Collector Introduction The case of Smt. Arati Das v. Collector, Land Acquisition adjudicated by the...
Mahendra Mahato v. Central Bank of India: Clarifying Possession Obligations under the SARFAESI Act

Mahendra Mahato v. Central Bank of India: Clarifying Possession Obligations under the SARFAESI Act

Date: Aug 30, 2014
Mahendra Mahato v. Central Bank of India: Clarifying Possession Obligations under the SARFAESI Act 1. Introduction The case of Mahendra Mahato And Another v. Central Bank Of Indian And Others...
Calcutta High Court Establishes Jurisdictional Boundaries for State Consumer Disputes Redressal Commission

Calcutta High Court Establishes Jurisdictional Boundaries for State Consumer Disputes Redressal Commission

Date: Aug 9, 2014
Calcutta High Court Establishes Jurisdictional Boundaries for State Consumer Disputes Redressal Commission Introduction In the landmark case of The New India Assurance Company Limited And Others v....
Clarification on Delegation of District Magistrate's Powers under Section 14 of SARFAESI Act

Clarification on Delegation of District Magistrate's Powers under Section 14 of SARFAESI Act

Date: Jul 25, 2014
Clarification on Delegation of District Magistrate's Powers under Section 14 of SARFAESI Act Introduction The case of Swastyayan Agro Industries And Another v. Union Of India And Others adjudicated...
CIT v. J.L. Morrison (Calcutta High Court, 2014): Comprehensive Commentary

CIT v. J.L. Morrison (Calcutta High Court, 2014): Comprehensive Commentary

Date: May 16, 2014
Calcutta High Court Reinforces Standards for Revisional Powers under Section 263: An In-Depth Commentary on CIT v. J.L. Morrison (2014) Introduction The case of Commissioner Of Income Tax, Central-I,...
Extended Limitation Period in Service Tax Recovery: Infinity Infotech Parks Ltd. v. Union Of India

Extended Limitation Period in Service Tax Recovery: Infinity Infotech Parks Ltd. v. Union Of India

Date: May 1, 2014
Extended Limitation Period in Service Tax Recovery: Infinity Infotech Parks Limited v. Union Of India Introduction The case of Infinity Infotech Parks Limited v. Union Of India And Others (Calcutta...
Regulation of Auto Rickshaw Permits: Calcutta High Court Upholds State Guidelines in Arun Barua v. The State Of West Bengal & Ors.

Regulation of Auto Rickshaw Permits: Calcutta High Court Upholds State Guidelines in Arun Barua v. The State Of West Bengal & Ors.

Date: Mar 29, 2014
Regulation of Auto Rickshaw Permits: Calcutta High Court Upholds State Guidelines in Arun Barua v. The State Of West Bengal & Ors. Introduction The case of Arun Barua v. The State Of West Bengal &...
Strict Procedural Compliance Under NDPS Act Affirmed: Makhan Barman v. State Of West Bengal

Strict Procedural Compliance Under NDPS Act Affirmed: Makhan Barman v. State Of West Bengal

Date: Mar 19, 2014
Strict Procedural Compliance Under NDPS Act Affirmed: Makhan Barman v. State Of West Bengal Introduction Makhan Barman v. State Of West Bengal is a landmark judgment delivered by the Calcutta High...
Condonation of Delay Based on Sufficient Cause: Insights from Gainwell Enterprises Pvt. Ltd. & Anr. v. Ashoke Kumar Agarwal & Ors.

Condonation of Delay Based on Sufficient Cause: Insights from Gainwell Enterprises Pvt. Ltd. & Anr. v. Ashoke Kumar Agarwal & Ors.

Date: Feb 22, 2014
Condonation of Delay Based on Sufficient Cause: Insights from Gainwell Enterprises Pvt. Ltd. & Anr. v. Ashoke Kumar Agarwal & Ors. Introduction The case of Gainwell Enterprises Pvt. Ltd. & Anr. v....
Depreciation Allowance for Charitable Trusts under Section 11: Insights from Commissioner Of Income-Tax v. Siliguri Regulated Market Committee

Depreciation Allowance for Charitable Trusts under Section 11: Insights from Commissioner Of Income-Tax v. Siliguri Regulated Market Committee

Date: Feb 14, 2014
Depreciation Allowance for Charitable Trusts under Section 11: Insights from Commissioner Of Income-Tax v. Siliguri Regulated Market Committee Introduction The case of Commissioner Of Income-Tax v....
Ashok Kumar Jaiswal v. Ashim Kumar Kar: Specific Performance of Development Agreements

Ashok Kumar Jaiswal v. Ashim Kumar Kar: Specific Performance of Development Agreements

Date: Feb 14, 2014
Ashok Kumar Jaiswal v. Ashim Kumar Kar: Specific Performance of Development Agreements Introduction The case of Ashok Kumar Jaiswal v. Ashim Kumar Kar, adjudicated by the Calcutta High Court on...
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